Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Sales And Use Tax Law
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax.
- 6051. Imposition and rate of sales tax.
- 6051. Imposition and rate of sales tax. [Repealed.]
- 6051.1. Temporary sales tax increase. [Repealed.]
- 6051.2. Imposition and rate of additional sales tax.
- 6051.3. Imposition and rate of additional sales tax.
- 6051.4. Conditions necessary for additional sales tax to cease.
- 6051.45. Operative date of tax.
- 6051.5. Imposition and rate of sales tax. [Repealed.]
- 6051.5. Imposition and rate of additional sales tax; Fiscal Recovery Fund.
- 6051.6. Comparison of estimated receipts with actual receipts by Controller. [Repealed.]
- 6051.6. Exemption from tax; aircraft common carriers.
- 6051.7. Imposition and rate of sales tax. [Repealed.]
- 6051.7. Imposition and rate of additional sales tax.
- 6051.8. Conditions for activation of Section 6051.7. [Repealed.]
- 6052. Reimbursement. [Repealed.]
- 6052.5. Reimbursement schedules. [Repealed.]
- 6053. Unlawful advertising. [Repealed.]
- 6054. Itemization of tax rembursement. [Repealed.]
- 6054.5. Excessive reimbursement. [Repealed.]
- 6055. Worthless accounts.
Article 2. Permits
- 6066. Application for permit.
- 6066.3. Collection of information by cities and counties for seller's permits.
- 6066.4. Providing of seller's permit to cities and counties.
- 6066.5. Notice to applicant.
- 6067. Issuance and display of permit.
- 6068. Change of address.
- 6069. Renewal of permit.
- 6070. Revocation of permit.
- 6071. Unlawful acts.
- 6071.1. Surrender of permit.
- 6072. Inactive permit.
- 6073. Swap meet or flea market.
- 6073.1. Form requirement; swap meet, flea market or special event.
- 6073.2. Trade shows; exclusion.
- 6074. Catering trucks.
- 6075. Exemption from permit; feed and hay sellers.
- 6076. Exemption from permit; hay sellers.
- 6077. Retail florists.
Article 3. Presumptions and Resale Certificates
- 6091. Presumption of taxability; resale certificate.
- 6092. Effect of certificate.
- 6092.1. Lessors of mobile transportation equipment.
- 6093. Form of certificate.
- 6094. Liability of purchaser; accommodation loans.
- 6094.1. Leases; election to pay use tax.
- 6094.5. Improper use of certificate.
- 6095. Resale certificate; fungible goods.